GAAR AND TREATIES LEGAL FRAMEWORK

AUTHOR – LALIT RAJ P, STUDENT AT AMITY UNIVERSITY NOIDA

BEST CITATION – LALIT RAJ P,GAAR AND TREATIES LEGAL FRAMEWORK, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 50-56, APIS – 3920 – 0001 & ISSN – 2583-2344.

The fact that the legal system about the General Anti-Avoidance Rule (GAAR) in India and in other countries is a giant leap towards addressing the issue of tax avoidance and yet remain capable of being fair and certain in the taxation process. GAAR is supposed to be a broad, principle based provision that will enable the tax authorities to deny tax benefits that would otherwise arise due to arrangements lacking a real commercial substance and which are primarily designed to avoid taxes. It has a legal basis in the understanding that certain anti-avoidance regulations are not adequate in dealing with increasingly complex tax evasion schemes. This has seen GAAR become a critical part of the current tax structures, even in other parts of the world.^[1][2]

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[1] Income Tax Act, 1961, Chapter X-A, ss 95–102, inserted by Finance Act, 2012; effective from 1 April 2017 vide Notification S.O. 1188(E). See also Parthasarathi Shome Committee, ‘Report on General Anti-Avoidance Rules (GAAR) in Income Tax Act, 1961’ (Ministry of Finance, 2012).

[2] Judith Freedman, ‘Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament’ (2007) 123 Law Quarterly Review 53, 72; John Tiley, ‘Revenue Law’ (7th edn, Hart Publishing, 2012) 96–112.

CROSS-BORDER REAL ESTATE INVESTMENTS AND ARBITRATION: A COMPARATIVE STUDY

AUTHOR- ABHINIT PANDEY, STUDENT AT CHRIST (DEEMED TO BE UNIVERSITY), LAVASA, PUNE

BEST CITATION – ABHINIT PANDEY, CROSS-BORDER REAL ESTATE INVESTMENTS AND ARBITRATION: A COMPARATIVE STUDY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 43-49, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract:

Over the last twenty years, cross-border real estate transactions have expanded both in volume and complexity. The main factors that have contributed to this trend are globalisation, the movement of institutional capital and cross-jurisdictional development projects. One of the most common issues in disputes that result from these transactions is that the contracts can be interpreted in different ways. Besides that, other issues which are often areas of arbitration when a dispute resolution mechanism is needed, come up such as regulatory compliance, insolvency, public policy, and enforcement.

This article through a comparative legal analysis of various jurisdictions (India, Singapore, the United Kingdom, and the United States) explores the appropriateness, benefits, and problems of arbitration in international real estate disputes. The work also assesses the cooperation between the models of the institutional framework (the UNCITRAL Model Law and the New York Convention), the realities of enforcement, and the interface of domestic regulatory systems (especially the ones related to the protection of consumers, like RERA in India) with arbitration agreements.

This research determines that arbitration is capable of guaranteeing party autonomy, procedural adaptability, and cross-border enforceability, though it is affected by jurisdictional restrictions in situations where the divide between public law and private law is quite distinct (for example, certain consumer or regulatory disputes). As a result, Singapore is considered to be a very favorable seat for arbitration with great enforcement and judicial support, the New York Convention is still the main international enforcement instrument, and India is a location that sends different signals due to the development of case law on arbitrability (especially if statutory regimes like RERA apply).

The article ends with practical recommendations to the drafting of dispute resolution clauses, selection of seats and institutions, and risk mitigation of cross-border real estate contract enforcement.

Keywords: cross-border real estate, arbitration, enforcement, New York Convention, RERA, seat of arbitration, UNCITRAL Model Law

“BREAKING SOVEREIGN BOUNDS: INDIVIDUALS AS AGENTS AND SUBJECTS IN INTERNATIONAL LAW”

AUTHOR – JANVI J BHANUSHALI, STUDENT AT CHRIST (DEEMED TO BE UNIVERSITY)

BEST CITATION – JANVI J BHANUSHALI, “BREAKING SOVEREIGN BOUNDS: INDIVIDUALS AS AGENTS AND SUBJECTS IN INTERNATIONAL LAW”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 34-42, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I85

ABSTRACT

Individuals in International Law

International law has evolved over time. However, it is quite common to see this development through a state-centric prism. This is scarcely surprising, considering that states were traditionally treated as the sole subjects of international law. The authors argue that such an interpretation is now outdated. One hundred years ago, individuals were viewed as mere objects of international concern. They are now recognized as enjoying certain rights and obligations themselves. The authors begin by exploring this evolution and analyzing several important historical milestones, theoretical frameworks, and case examples to clarify the current place of individual agency in international law. The research addresses the question: to what extent will individuals be deemed legitimate actors of the legal order at the international level? The present study also extends into the practical and theoretical consequences of individual subjecthood, as well as the possibilities and problems with domesticating individual rights in the context of international law

REVISITING THE UNIFORM CIVIL CODE DEBATE IN INDIA: A CONSTITUTIONAL ANALYSIS OF GENDER JUSTICE VS RELIGIOUS FREEDOM

AUTHOR – SURAJ KUMAR* & DR RAJEEV KUMAR SINGH**

* STUDENT AT AMITY UNIVERSITY LUCKNOW

** ASSOCIATE PROFESSOR OF AMITY UNIVERSITY LUCKNOW

BEST CITATION – SURAJ KUMAR & DR RAJEEV KUMAR SINGH,REVISITING THE UNIFORM CIVIL CODE DEBATE IN INDIA: A CONSTITUTIONAL ANALYSIS OF GENDER JUSTICE VS RELIGIOUS FREEDOM, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 26-33, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I84

Abstract

The question of implementing a Uniform Civil Code (UCC) in India has remained one of the most persistent and complex constitutional debates since independence. At its core, the issue reflects a normative conflict between two foundational values of the Indian Constitution—gender justice, which is rooted in equality and dignity, and religious freedom, which protects the autonomy of individuals and communities to follow their personal laws. While Article 44 of the Constitution envisions the establishment of a UCC, its placement within the Directive Principles indicates its aspirational nature rather than enforceability. This paper undertakes a comprehensive constitutional analysis of the UCC debate by examining historical developments, judicial interpretations, and socio-legal realities. It argues that the challenge is not merely about legal uniformity but about reconciling competing constitutional commitments in a pluralistic democracy. The paper concludes that a calibrated and inclusive approach is necessary to harmonize gender justice with religious freedom without undermining India’s diversity.

Keywords: Uniform Civil Code, Gender Equality, Freedom of Religion, Constitutional Law, Personal Law Regime, Secularism in India, Directive Principles of State Policy, Fundamental Rights, Constitutional Morality, Legal Reform.

LIBERTY ON TRIAL: MEDIA PUBLICITY, BAIL AND THE PRESUMPTION OF INNOCENCE IN WHITE-COLLAR CRIME PROSECUTIONS

AUTHOR – NANDITA SAHA, SYMBIOSIS LAW SCHOOL, HYDERABAD (SLSH)

BEST CITATION – NANDITA SAHA, LIBERTY ON TRIAL: MEDIA PUBLICITY, BAIL AND THE PRESUMPTION OF INNOCENCE IN WHITE-COLLAR CRIME PROSECUTIONS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 19-25, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The paper attempts to examine the constitutional tension between press freedom and the presumption of innocence in matters related to economic offences in India. The paper looks at how intense media coverage in cases related to money laundering and corporate fraud may influence the public perception and create a parallel form of judgment before judicial pronouncement. It further studies the impact of strict bail provisions under the Prevention of Money Laundering Act, 2002 and examines whether the reputational harm, when combined with the prolonged pre-trial detention, undermines the principle of innocence until proven guilty. By situating the issue within Articles 21 and 19(1)(a) of the Constitution and drawing limited comparative reference, the paper highlights the need to maintain a careful balance between transparency and fair trial rights in highly publicised economic offence cases.

Keywords: Trial by Media, Presumption of Innocence, Economic Offences, Prevention of Money Laundering Act 2002, Fair Trial.

ENVIRONMENTAL JUSTICE AND PUBLIC INTEREST LITIGATION IN INDIA: A CRITICAL LEGAL ANALYSIS

AUTHOR – A. UDHAYAKUMAR* & AJAY KRISHNA S P**

* STUDENT AT VELS INSTITUTE OF SCIENCE, TECHNOLOGY & ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – A. UDHAYAKUMAR & AJAY KRISHNA S P A,ENVIRONMENTAL JUSTICE AND PUBLIC INTEREST LITIGATION IN INDIA: A CRITICAL LEGAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 09-18, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Environmental protection has emerged as one of the most pressing imperatives of contemporary legal systems, and in India, Public Interest Litigation (PIL) has emerged as the principal judicial mechanism for its enforcement. This article undertakes a critical legal analysis of the relationship between environmental justice and PIL in India, examining how the judiciary—principally through a transformative interpretation of Article 21 of the Constitution of India—has constitutionalised the right to a clean and healthy environment. The article traces the doctrinal evolution of PIL from its origins in social action litigation of the late 1970s to its present role as the primary vehicle of environmental governance. It analyses the development and judicial application of three foundational principles of Indian environmental jurisprudence—the polluter pays principle, the precautionary principle, and the doctrine of sustainable development—through landmark decisions of the Supreme Court and High Courts. The article further examines the structural challenges confronting PIL as an instrument of environmental justice: the misuse of PIL for personal and political ends, the problem of judicial overreach, delays in disposal, and the persistent implementation gap between judicial pronouncements and administrative execution. A comparative analysis of public interest environmental litigation in South Africa, the United States, the United Kingdom, and Australia is undertaken to identify best practices and reform directions. The article concludes by proposing a comprehensive agenda of judicial, legislative, and administrative reforms—including stricter screening mechanisms, institutional capacity-building, and the expanded use of specialized environmental tribunals—to secure the long-term efficacy of PIL as a guarantor of environmental justice in India.

Keywords: Environmental justice, Public Interest Litigation, Article 21, right to clean environment, polluter pays principle, precautionary principle, sustainable development, judicial activism, National Green Tribunal, comparative environmental law, India

PRESUMPTION OF DATE OF STATE OFFICIALS IN CUSTODIAL DEATHS: A LEGAL NECESSITY

AUTHOR – MANYA GROVER, LLM (CRIMINOLOGY) STUDENT AT AMITY UNIVERSITY, NOIDA

BEST CITATION – MANYA GROVER, PRESUMPTION OF DATE OF STATE OFFICIALS IN CUSTODIAL DEATHS: A LEGAL NECESSITY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (8) OF 2026, PG. 01-08, APIS – 3920 – 0001 & ISSN – 2583-2344.

Custodial death refers to the death of a person when he or she is under police or judicial custody. These deaths can be of any type, for example, it can be a violence or torturous, death or death due to negligence or even death due to encounter or police actions. These deaths are not only a violation of human rights but also an abuse of state power which weakness the rule of law and reduces the public trust in police. They say a person in custody is completely dependent on state for survival, but who is there to get the explanation since the individual is under state control, The state has duty to protect life. The word custody itself means the legal, right or duty to take care of someone or something, but when that someone to be taken care of his dead or even injured, how this duty of state could be considered as fulfilled. Such deaths, raise a serious constitutional and human rights concern, especially under article 21. Custodial deaths reflect structural deficiencies in accountability, mechanisms within law enforcement, and custodian institution, in simple words, we can say that existing safeguard fail to prevent abuse or ensure responsibility. The topic of custodial deaths is not only a legal issue, but also a human concern, as it involves the loss of life of individuals while under state protection. The responsibility of safety and life shifts to the state when someone is taken into custody. Their family expects protection, not tragedy in a custody, as it removes personal freedom and creates a power imbalance. Authorities have a legal duty of care, but when a death occurs it damages, public trust and raises serious human rights concerns. Adopting a doctrinal and analytical research methodology, this study relies on a comprehensive examination of constitutional provisions, statutory enactments such as the Indian Penal Code and the Indian Evidence Act, landmark judicial pronouncements, Law Commission reports, and international human rights instruments including the UN Convention Against Torture. The dissertation also incorporates a comparative analysis of legal frameworks in jurisdictions such as the United Kingdom and the United States, with particular emphasis on mechanisms of independent investigation, custodial safeguards, and accountability structures.A key argument advanced in this study is the necessity of introducing a rebuttable presumption of responsibility against State officials in cases of custodial death. It is argued that such a calibrated shift in the burden of proof is essential to address the structural disadvantage faced by victims and their families. The dissertation contends that a reverse burden, if carefully designed with adequate procedural safeguards, would not violate constitutional guarantees under Articles 20 and 21 but would instead reinforce the substantive protection of fundamental rights. Reference is made to analogous provisions within Indian law where reverse burdens have been upheld in the interest of justice.The study ultimately concludes that custodial deaths are not merely aberrational incidents but are indicative of deeper systemic deficiencies within the criminal justice administration, including lack of transparency, weak enforcement of safeguards, and institutional reluctance to ensure accountability. In response, the dissertation proposes a set of comprehensive reforms, including the introduction of evidentiary presumptions in custodial cases, establishment of independent investigative bodies, mandatory use of technological safeguards such as CCTV surveillance, stricter compliance with arrest and detention procedures, and the urgent enactment of standalone anti-torture legislation.

INTELLECTUAL PROPERTY PROTECTION FOR VIRTUAL LUXURY GOODS IN THE METAVERSE: BALANCING INNOVATION, EXCLUSIVITY, AND ENFORCEMENT CHALLENGES

AUTHOR – AASTHA BHATNAGAR, STUDENT AT CHRIST DEEMED TO BE UNIVERSITY PUNE, LAVASA

BEST CITATION – AASTHA BHATNAGAR, INTELLECTUAL PROPERTY PROTECTION FOR VIRTUAL LUXURY GOODS IN THE METAVERSE: BALANCING INNOVATION, EXCLUSIVITY, AND ENFORCEMENT CHALLENGES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 891-899, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

In the opulent expanse of the metaverse,a digital realm where imagination converges with immutable code,luxury brands are sculpting empires from ethereal assets, leveraging non-fungible tokens (NFTs) and blockchain to perpetuate exclusivity and heritage. This scholarly inquiry dissects the evolving paradigm of intellectual property (IP) safeguards for virtual luxury goods, drawing on pivotal jurisprudence such as Hermès International v. Rothschild (2023) and Nike, Inc. v. StockX LLC (2022-ongoing), where traditional doctrines of trademarks, copyrights, and trade dress are reconfigured to counter digital counterfeits and dilution. Yet, borderless virtuality engenders profound enforcement dilemmas, from pseudonymous infringers to jurisdictional ambiguities, exacerbated by decentralized platforms.

This paper introduces the “Virtual Exclusivity Nexus” (VEN), an innovative conceptual framework amalgamating blockchain provenance verification, AI-enhanced infringement detection, and harmonized transnational IP protocols to equilibrate technological innovation with the preservation of luxury’s intangible allure. By scrutinizing the symbiotic interplay between virtual and physical markets,wherein digital scarcity augments tangible desirability,we elucidate strategies for luxury maisons to transcend replication, forging

immersive narratives that intertwine cultural patrimony, sustainable ethos, and avant-garde artistry. A comparative lens on U.S., U.K., South Korean, and Indian regimes, informed by emerging economies’ unique cultural IP tapestries, advocates proactive trademark registrations, smart contract integrations, and policy reforms for a resilient metaverse ecosystem. Ultimately, this discourse envisions the metaverse not as an arena of contention but as a renaissance atelier, where IP fortifies the eternal prestige of luxury.

Key Words: Metaverse; Virtual Luxury Goods; Intellectual Property (IP) Law; Non-Fungible Tokens (NFTs); Blockchain Technology; Digital Assets.

RIGHT TO PRIVACY IN RELATION WITH SOCIAL MEDIA IN TODAY’S DIGITAL ERA

AUTHOR – PRAGYA PANDEY, VRUSHTI SHAH & HITANSHI PAREKH,

STUDENTS AT KES’ SHRI JAYANTILAL H. PATEL LAW COLLEGE, MUMBAI, MAHARASHTRA, INDIA.

BEST CITATION – PRAGYA PANDEY, VRUSHTI SHAH & HITANSHI PAREKH, RIGHT TO PRIVACY IN RELATION WITH SOCIAL MEDIA IN TODAY’S DIGITAL ERA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 873-881, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The right to privacy, though not explicitly mentioned in the Indian Constitution, was unanimously recognized as a fundamental right under Article 21 by the Supreme Court in Justice K.S. Puttaswamy (Retd.) v. Union of India (2017). This paper examines the evolution, constitutional framework, and contemporary relevance of this right in the context of social media and the digital era.

Privacy is a multidimensional concept encompassing bodily integrity, informational autonomy, communication confidentiality, and spatial freedom. It serves not merely as an individual preference but as a structural precondition for human dignity, democratic participation, and the effective exercise of all other fundamental rights. Judicially, the right evolved from early denials in M.P. Sharma v. Satish Chandra (1954) and Kharak Singh v. State of Uttar Pradesh (1963), through progressive recognition in Gobind v. State of M.P. (1975) and R. Raja Gopal v. State of Tamil Nadu (1994), culminating in the landmark Puttaswamy judgment.

In the digital era, social media platforms connecting hundreds of millions of Indians operate on business models that harvest and monetize intimate user data. Citizens face mounting threats including mass data breaches, surveillance through programs like the Central Monitoring System, corporate data exploitation, deep fake abuse, and structural gaps in the Digital Personal Data Protection Act, 2023 compounded by widespread digital illiteracy.

To address these challenges, the paper recommends expedited implementation of the DPDP Act, enactment of a Surveillance Accountability Act, establishment of an independent Data Protection Board, statutory recognition of the Right to Be Forgotten, mandatory privacy-by-design for platforms, and large-scale digital literacy investment.

Protecting personal data on social media is not merely a regulatory concern it is a constitutional imperative determining whether Indian citizens engage with the digital world as free and dignified individuals or as commodified data points. Keywords: Right to Privacy, Article 21, Puttaswamy Judgment, Social Media, Digital Personal Data Protection Act 2023, Data Protection, Fundamental Rights, Surveillance, Aadhaar, Digital Era, Informational Privacy, Constitutional Law, India.

THE IMPACT OF INCOME INEQUALITY ON THE PREVALENCE AND PROSECUTION OF WHITE-COLLAR CRIME IN INDIA

AUTHOR – ARYA AGRAWAL, STUDENT AT CHRIST DEEMED TO BE UNIVERSITY PUNE, LAVASA

BEST CITATION – ARYA AGRAWAL, THE IMPACT OF INCOME INEQUALITY ON THE PREVALENCE AND PROSECUTION OF WHITE-COLLAR CRIME IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 882-890, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

This paper examines how income inequality in India affects white-collar crime and its prosecution. It says that when some people have more money than others, it creates chances for rich people to do bad things, changes what people think is fair, and affects how well the system can investigate and prosecute big economic crimes. The paper examines laws such as the Indian Penal Code, the Prevention of Corruption Act, and the Companies Act. Looks at how the enforcement agencies like the CBI, ED and SFIO work. It shows that when the gap between people and everyone else gets bigger, there is more white-collar crime. It does not stop people from doing bad things as much, and some people are prosecuted while others are not. The paper suggests that the government should watch companies closely, make sure everything is clear, and help people who do not have a lot of money get fair treatment in the justice system. White-collar crime is a problem, and the paper wants to find ways to reduce white-collar crime and make the prosecution of white-collar crime more effective.

Keywords: Income inequality, white-collar crime, economic offences, prosecution, India, socio-legal analysis, enforcement agencies